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我国现行的税收法律制度没有很好地体现保护企业利益、增强企业国际竞争力的价值目标,税收制度以政府收入为出发点和归宿点,致使企业不合理地承受过重的税负。本文认为,必须正确认识和确立税收制度的“保护企业利益,增强企业国际竞争力”这一价值目标,因为这一价值目标在现代民主国家具有客观必然性、合理性。确立和贯彻这一价值目标时,应该正确把握好“客观公正”、“谨防地区间无序税收竞争”、“兼顾政府财力可能”等几个重要问题。
The current tax legal system in our country does not well reflect the value target of protecting the interests of enterprises and enhancing the international competitiveness of enterprises. The tax system takes the government revenue as the starting point and the destination, resulting in the enterprises unreasonably to bear the heavy tax burden. This paper argues that the value goal of “protecting the interests of enterprises and enhancing the international competitiveness of enterprises” must be correctly recognized and established in the tax system because this value objective is objectively necessary and reasonable in modern democracies. When establishing and implementing this goal of value, we should correctly grasp several important issues such as “objective and fair”, “guard against disorderly revenue competition among regions” and “take into account the possibility of government financial resources.”